Class Number Description 6 8 10 12 List of CCA Rates and Classes Buildings made of frame, log, stucco on frame, galvanized iron, or corrugated metal that are used in the business of farming or fishing, or that have no footings below-ground; fences and most greenhouses Property that is not included in any other class such as furniture, calculators and cash registers (that do not record multiple sales taxes), photocopy and fax machines, printers, display fixtures, refrigeration equipment, machinery, tools costing $500 or more, and outdoor advertising billboards and greenhouses with rigid frames and plastic covers Automobiles (except taxis and others used for lease or rent), vans, wagons, trucks, buses, tractors, trailers, drive-in theatres, general-purpose electronic data-processing equipment (for example, personal computers) and systems software, and timber-cutting and removing equipment Chinaware, cutlery, linen, uniforms, dies, jigs, moulds or lasts, computer software (except systems software), cutting or shaping parts of a machine, certain property used for earning rental income such as apparel or costumes, and videotape cassettes; certain property costing less than $500 such as kitchen utensils, tools, and medical or dental equipment acquired after May 1, 2006 CCA Rate 10% 20% 30% 100% 38 45 46 50 52 2 Most power-operated movable equipment acquired after 1987 used for moving, excavating, placing, or compacting earth, rock, concrete, or asphalt General-purpose electronic data processing equipment (commonly called computer hardware) and systems software for that equipment, including ancillary data processing equipment acquired after March 22, 2004, and before March 19, 2007 Data network infrastructure equipment that supports advanced telecommunication applications, acquired after March 22, 2004-it includes assets such as switches, multiplexers, routers, hubs, modems, and domain name servers that are used to control, transfer, modulate and direct data, but does not include office equipment such as telephones, cell phones or fax machines, or property such as wires, cables or structures General-purpose computer equipment and systems software acquired after March 18, 2007, that is not used principally as electronic process control, communications control, or monitor equipment, and the systems software related to such equipment, and data handling equipment that is not ancillary to general-purpose computer equipment General-purpose electronic data processing equipment (commonly called computer hardware) and systems software for that equipment, including ancillary data processing equipment, acquired after January 27, 2009, and before February 2011 30% 45% 30% 55% 100% Use the accompanying list of CCA rates and classes to identify each of the following according to its CCA class(es) and CCA rate(s). a. A heated, rigid-frame greenhouse worth $57,000. b. A small tractor with attachments for earth moving and snow removal worth $24,000. c. New software for inventory control purposes costing $70,000. d. Advanced data network switching equipment that costs $56,000. e. Cash register and barcode scanning device used for point-of-sales data collection. Cost is $12,000 for the cash register and $200 for the scanning device. Click the icon to view the list of CCA rates and classes